HMRC Enquiries and Investigations

by Sarah Laing

Revised and up to date for 2024/25. Mistakes with HMRC enquiries and investigations can cost you more than just money. This course looks at how HMRC handle routine enquiries into self-assessment returns, through to full blown investigations into a taxpayer's affairs.

price £100+vat
cpd hours 4 CPD hours
access 120 days' access

This course will enable you to

  • Deal with HMRC enquiries and investigations
  • Understand HMRC’s powers, the different types of investigations and why an investigation might be opened
  • Negotiate a settlement, and mitigate penalty charges
  • Be clear about the difference between tax avoidance and evasion
  • Understand why HMRC might start a criminal investigation, and the powers and safeguards under which they must operate

About the course

HMRC enquiries and investigations are not to be taken lightly. They are an important part of your role as a finance professional, and mistakes can cost both you, your company or your clients, more than just money.

This course looks at how HMRC handle routine enquiries into self-assessment returns, through to full blown investigations into a taxpayer's affairs. It outlines current law and practice, and guides participants through HMRC procedures, pinpointing the role and responsibilities of the taxpayer, and their agent.

Look inside

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Contents

  • HMRC's enquiry powers
    • The types of enquiry
    • The importance of HMRC's enquiry powers
    • Under further examination
    • Opening an enquiry
    • The time frame for opening an enquiry
    • Cause for concern
    • Reducing the risk
  • Tax avoidance and evasion
    • The difference between evasion and avoidance
    • Tax evasion: explained
    • The general anti-abuse rule
    • Dealing with tax fraud and criminal investigations
    • The Contractual Disclosure Facility
  • Practical aspects
    • How to handle an enquiry
    • During an enquiry
    • Calculating penalties
    • Negotiating a settlement
    • Alternative Disclosure Resolution (ADR)
  • Criminal investigations
    • How to handle a criminal investigation
    • Instigating criminal proceedings
    • HMRC's investigation powers
    • Using HMRC's criminal powers
    • Time limits for complaints

How it works

Author

Sarah Laing

Sarah is a Chartered Tax Accountant (CTA) and a member of the Chartered Institute of Taxation (CIOT). Sarah currently works as a freelance tax author providing technical writing services to the tax and accountancy professions.

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